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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> McFarlane v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self - assessment) [2018] UKFTT 282 (TC) (29 May 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06512.html Cite as: [2018] UKFTT 282 (TC)(29 May 2018) |
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Decision Number: | TC 06512 |
Appellant: | John McFarlane |
Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Anne SCOTT |
Date Of Decision: | 29/05/2018 |
Main Category: | INCOME TAX/CORPORATION TAX |
Main Subcategory: | Assessment/self - assessment |
Notes: | INCOME TAX - Discovery Assessments - deliberate behaviour by agent - extended time limits - whether validly made - yes - assessments confirmed - Capital Gains Tax - PPR - deliberate concealment - Closure Notice conclusions valid - penalties confirmed - appeals dismissed |